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Customs - Highlights / Catch Notes

Home Highlights November 2022 Year 2022 This

Refund of duty drawback on the customs component - All Industry ...


Court Orders Duty Drawback Claims Accepted Without Duty-Paid Documents for Domestic Tariff Area Supplies Under All Industry Rate.

November 6, 2022

Case Laws     Customs     HC

Refund of duty drawback on the customs component - All Industry Rate - the respondents are directed to accept and allow the claims of the petitioner, whereby duty drawback of the customs component on supplies made by the Domestic Tariff Area (DTA) unit to the petitioner in the category of ‘recipient of goods’ is made under Column ‘B’ of All Industry Rate, without insisting on actual duty-paid documents. - HC

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